• Allow butter and egg to stand at room temperature for 30 minutes.
• Line a muffin pan with cupcake liners.
• Preheat oven to 350 degrees.
• In a small bowl stir together flour, baking powder and salt
• In a large mixing bowl beat butter, on medium to high speed for 30 seconds.
• Add sugar, beating on high speed for 1 minute.
• Scrape bowl.
• Add eggs and lemon extract.
• Beat until combined.
• Alternately, add flour mixture and whipping cream to butter mixture, beating on low speed after each addition, only till combined.
• Spoon batter into prepared muffin cups to about ¾ full.
• Bake for 18-20 minutes, or until toothpick inserted in centers comes out clean.
• Cool cupcakes in muffin cups on wire racks for 5 minutes.
• Remove cupcakes from pan and cool on wire racks.

Frosting

• Allow butter to stand at room temperature for 30 minutes. In a large mixing bowl beat butter with an electric mixer on medium speed until smooth.
• About 1 minute.
• Gradually add 2 cups of powdered sugar, beating well.
• Slowly beat in in the ⅓ cup of milk, lemon extract and lemon zest.
• Gradually beat in the remaining powdered sugar.
• Beat in additional milk until frosting reaches desired spreading consistency.